
\begin{table}[!htbp] \centering 
  \caption{Panel A: Individual-Level DIM Models} 
  \label{tab:main} 
\footnotesize 
\begin{tabular}{@{\extracolsep{5pt}}lccc} 
\\[-1.8ex]\hline 
\hline \\[-1.8ex] 
\\[-1.8ex] & \makecell{Self-Reported\\Full Tax Compliance} & \makecell{Perception of\\Others' Always Complying} & \makecell{Evidence of Receipt\\from Past 7 Days} \\ 
\hline \\[-1.8ex] 
 BU & 0.119 & 0.194 & 0.104$^{***}$ \\ 
  & (0.079) & (0.132) & (0.031) \\ 
  & & & \\ 
 TD & 0.158$^{*}$ & 0.050 & 0.076$^{*}$ \\ 
  & (0.075) & (0.114) & (0.030) \\ 
  & & & \\ 
 Both & 0.037 & 0.064 & 0.057 \\ 
  & (0.094) & (0.142) & (0.031) \\ 
  & & & \\ 
\hline \\[-1.8ex] 
Observations & 11,822 & 12,294 & 12,365 \\ 
Adjusted R$^{2}$ & 0.113 & 0.115 & 0.266 \\ 
\hline 
\hline \\[-1.8ex] 
\end{tabular} 
\end{table} 
